East Stroudsburg University of Pennsylvania · Courses
ACCT
7 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACCT 518Advanced Auditing3
Concepts of auditing theory and their relationship to recent developments in auditing practice, such as the expansion of management advisory services, greater use of electronic data processing and computerized management information systems are analyzed. The impact on the profession of professional pronouncements on auditing standards will be discussed. Prerequisite: Admission to M.S. Accounting Program
This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to transaction cycles and internal control structure. Topics to be covered include the software development life cycle, contemporary technology and applications, control concepts and procedures, auditing of information systems, internets, intranets, electronic commerce, and the role of information systems in a business enterprise. This course will cover accounting information systems-both computerized and non-computerized-with particular emphasis on internal controls.
An in-depth study of the analytical perspectives and tools of managerial/cost accounting with the objective of equipping the accountant to assist managers to improve organizational efficiency and effectiveness. Topics include: cost accounting systems, tools for planning and control, cost information for decision making, cost allocation, quality and JIT, capital budgeting and management control systems.
This advaned accounting course adds depth of knowledge and analytical skills in understanding and analyzing consolidated financial statements, income taxes for such entities and treatment of Treasury activities in foreign currencies. The course will also include General Accepting Accounting Principles (GAAP) for not-for-profit and governmental units.
This course is designed to teach the basics of federal tax research and federal tax administrative procedure. Students will create and execute an effective tax research plan. Participants will understand and articulate the Internal Revenue Code, determine tax problems, isolate the tax issues and defensible solutions with appropriate support documentation. Students will develop skills with tax research software. Rules, regulations and ethical considerations for practicing in front of the IRS will be covered in the course.
This course is designed to provide an overview of international accounting as well as a focus on the accounting issues related to international business activities and reporting of foreign operations. Specific emphasis will be placed on the convergence between international financial reporting standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP).
ACCT 536Financial Statement Analysis and Firm Valuation3
This course explores the basic tools necessary to analyze financial statements primarily from a credit grantor's perspective. Examines ratio analysis, cash flow analysis, balance sheet and income statement analysis, and trend analysis. Emphasizes cash flow generation, liquidity, leverage, profitability, and asset utilization. Recommended for financial and credit analysis, bankers, and individuals who are involved in equipment or real estate financing or leasing, or trade credit analysis.
